Orissa Value Added Taxes, 2005

1. The authorities to be appointed for assisting the Commissioner may be with the following designations:
   1. Special Commissioner of Sales Tax;
   2. Additional Commissioner of Sales Tax;
   3. Special Additional Commissioner of Sales Tax;
   4. Joint Commissioner of Sales Tax;
   5. Deputy Commissioner of Sales Tax;
   6. Assistant Commissioner of Sales Tax;
   7. Assistant Commissioner of Sales Tax (Appeals)
   8. Sales Tax Officer;
   9. Tax Recovery Officer;
   10. Assistant Sales Tax Officer;
   11. Inspector of Sales Tax.
2. The Commissioner may, by notification, specify the local limits of jurisdiction of the authorities appointed under sub-section (2) of section 3 and confer on such authorities such duties and functions, as may be required to be discharged by and under the Act and the rules made thereunder and, assigned to them by the said notification.
3. For the purpose of these rules, the Inspector of Sales Tax shall be subordinate to the Assistant Sales Tax Officer or Sales Tax Officer, as the case may be;
   an Assistant Sales Tax Officer shall be subordinate to the Sales Tax Officer;
   a Sales Tax Officer shall be subordinate to the Assistant Commissioner of Sales Tax;
   an Assistant Commissioner of Sales Tax shall be subordinate to the Deputy Commissioner of Sales Tax;
   a Deputy Commissioner of Sales Tax shall be a subordinate to the Joint Commissioner of Sales Tax;
   a Joint Commissioner of Sales Tax shall be subordinate to the Special Additional Commissioner of Sales Tax or the Additional Commissioner of Sales Tax, as the case may be, a Special Additional Commissioner of Sales Tax or an Additional Commissioner of Sales Tax shall be subordinate to the Special Commissioner of Sales Tax.
4. Notwithstanding anything contained in sub-rule (3), the authorities appointed by the designation mentioned in sub-rule (1), shall be subordinate to the Commissioner.
5. Constitution of Circles, Ranges and Large Tax-payers Units. -
   1. The Government may, by notification, constitute areas into circles over which an Assistant Sales Tax Officer or a Sales Tax Officer, as the Commissioner may specify by notification, shall exercise jurisdiction.
   2. An Assistant Sales Tax Officer or a Sales Tax Officer exercising jurisdiction over any circle may also exercise jurisdiction over another circle or more circles, if so directed, by the Commissioner, by notification.
   3. The circles constituted by the Government, by notification, can be reconstituted likewise at any time by a notification.
   4. The Government may, by notification, constitute several circles into ranges over which an Assistant Commissioner of Sales Tax or a Deputy Commissioner of Sales Tax, appointed as such to those ranges, shall, exercise jurisdiction.
   5. The ranges constituted by the Government, by notification, may likewise be reconstituted, by a notification.
   6. The Government may, by notification, constitute one or more Large Tax payers’ Unit, hereinafter referred to as LTU, in each range and, a Sales Tax Officer or an Assistant Commissioner of Sales Tax, appointed as such to those units shall, exercise jurisdiction over the range in which such units are constituted.
   7. The Commissioner may, by notification, assign the file of any dealer under any circle or in the range to the LTU, constituted in that range.
   8. The Sales Tax Officer or the Assistant Commissioner of Sales Tax, as the case may be, appointed as such to the LTU shall, discharge such functions under the Act and rules made thereunder, as may be specified by the Commissioner, by notification, in respect of the dealers, whose files are assigned to that LTU under sub-rule(7).
6. Delegation of Commissioner's powers and functions:-
   1. The Commissioner shall not delegate to any officer, appointed under sub-section (2) of section 3, to assist him, the powers under -
      1. sub-section (1) of section 84, and
      2. sub-section (1) of section 86.
   2. The Commissioner shall not delegate to any officer, appointed under sub-section (2) of section 3, to assist him, the powers under sub-section (1) of section 79, without the prior approval of the Government.
   3. The Commissioner shall not authorize any officer below the rank of a Sales Tax Officer, appointed under sub-section (2) of section 3, to assist him, to exercise power under sub-section (3) of section 73, sub-section (3) and sub-section (11) of section 74 and sub-section (2) of section 75.